In the periodic inventory system, the amount of inventory at the balance sheet date is determined by counting and pricing the goods on hand.

 
  • 在定期盤(pán)存制下,在資產(chǎn)負債表日的存貨金額是通過(guò)對期末存貨的清點(diǎn)和計價(jià)來(lái)確定的。
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